We look at the division of 85274265 by 978 
Our goal is to divide 85274265 by 978.

Advancing to step 1:
8 divided by 978 is 0 with a remainder of 8.
Use 0 as the next digit of our solution. 
Result so far: 0.0
Subtract 0 from 8 to get 8.
Grab the next digit (5) from the dividend, add it to 8, then carry on: 85 / 978

Advancing to step 2:
85 divided by 978 is 0 with a remainder of 85.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
The remainder is 85 after subtracting 0 from 85.
Take the next digit (2) from the dividend and append it to 85, then repeat: 852 / 978

Advancing to step 3:
852 divided by 978 is 0 with a remainder of 852.
Put 0 as the next digit of the answer. 
Result so far: 0.0
The remainder is 852 after subtracting 0 from 852.
Bring next digit (7) of the dividend behind the 852 and repeat the process: 8527 / 978

Step 4:
8527 divided by 978 is 8 with a remainder of 703.
The next digit of our result is 8. 
Result so far: 8.0
If we take 7824 away from 8527, we end up with 703.
Append the next digit (4) from the dividend to 703 and continue with: 7034 / 978

Advancing to step 5:
If we divide 7034 by 978, we get 7 and a remainder of 188.
Use 7 as the next digit of our solution. 
Result so far: 87.0
Deduct 6846 from 7034 and we're left with 188.
Take the next digit (2) from the dividend and append it to 188, then repeat: 1882 / 978

Moving on to step 6:
The number 978 fits into 1882 1 times, leaving a remainder of 904.
Put 1 as the next digit of the answer. 
Result so far: 871.0
If we subtract 978 from 1882, we get 904.
Append the next digit (6) from the dividend to 904 and continue with: 9046 / 978

Moving on to step 7:
When dividing 9046 by 978, we get 9 with a remainder of 244.
Put 9 as the next digit of the answer. 
Result so far: 8719.0
If we take 8802 away from 9046, we end up with 244.
Fetch the next digit (5) from the dividend, attach it to 244 and continue: 2445 / 978

Going ahead to step 8:
The number 978 fits into 2445 2 times, leaving a remainder of 489.
Record the quotient 2 as the next digit in the result. 
Result so far: 87192.0
If we take 1956 away from 2445, we end up with 489.
Since there are no more digits in the dividend, we add a zero to the remainder making it 4890, and continue the process.

Step 9:
978 can be fit into 4890 5 times, resulting in a remainder of 0.
The number 5 becomes the next digit in our result. 
Result so far: 87192.5
Subtracting 4890 from 4890 leaves us with 0.
Since there are no more digits in the dividend, we add a zero to the remainder making it 0, and continue the process.

Advancing to step 10:
978 goes into 0 0 times with a remainder of 0.
The next digit of our result is 0. 
Result so far: 87192.5
Subtract 0 from 0 to get 0.
Since there are no more digits in the dividend, we add a zero to the remainder making it 0, and continue the process.

On to step 11:
If we divide 0 by 978, we get 0 and a remainder of 0.
The number 0 becomes the next digit in our result. 
Result so far: 87192.5
Deduct 0 from 0 and we're left with 0.
Since there are no more digits in the dividend, we add a zero to the remainder making it 0, and continue the process.

Our division results in 87192.5 with a remaining 0.0.